Example

This table shows an example of a 10-year rule using the MACRS First Year Bonus Rule for HR 3090:

Rule Element

Value

Depreciation Method

50

Initial Term Apportionment

Y

Compute Direction

C

Life

120

In Service From Date

September 11, 2001

Effective From Date

September 11, 2001

Rule Description

MACRS 1stYear Bonus - 10 Year

In Service Through Date

September 10, 2004